Visible-account ledger.



S. B. KIRTLEY.

VISIBLE ACCOUNT LEDGER. APPLICATIIIII FILED DEC. 26. IeIe.

1,291,925. Bamm Jan. 21, 1919.

DEBIT DATE CREprr CREDIT CREDIT m WM www;

SIMEON B. KIRTLEY, OF COLUMBIA, MISSOURI.

VISIBLE-ACCOUN T LEDGER.

Specification of Letters Patent.

Patented Jan. 21, 1919.

yApplication led December 2G, 1916. Serial No. 138,858.

To all whom it may concern:

d Be it known that I, SIMEON B. KIRTLEY, a citizeny of the UnitedStates, residing at the city of Columbia, county of Boone, and State ofMissouri, have invented a new and useful Visible-Account Ledger, ofwhich the following is a specification.

This invention relates to visible account ledgers. .v .Y

An object of the Ainvention isto provide a ledger embodying series ofmaster sheets each adapted to 'contain the record of an account oraccounts and each provided with a visible index serving also as a masterindex for any desired number of sub-divisions of sheets adapted to haveentered thereon sub-indexes of accounts having a predetermined relationto the master index, and all of the sheets being arranged so that whenthe ledger is opened at any sub-division of any master index, the masterindex and the sub-indexes of that sub-division are visible.

Another object is to provid'ea visible account ledger embodying seriesof visibly indexed master sheets, selected ones of which serve as masterindexes for adjacent series of sheets arranged in sub-divisions and eachprovided vwith a visible space adapted to have entered thereon asub-index of the account contained thereon, and each of the sub-divisionsheets containing,vadjacent to the-sub-index, a space for the name inwhich the account is entered.

A further object of the invention is to provide a visible account ledgerembodying the features of construction and arrangement mentioned, incombination with tabs attached to division sheets interposed betweeneach group composed of the master sheets and the related sub-divisionsheets, whereby the number. of tabs required for locating the accountslrapidly and with facility is very greatly reduced, it having beendetermined from experience that such construction dispenses with the useof approximately three-fourths, more or less, of the index tabs requiredin connection with ledgers heretofore in use.

Other objects of the invention will appear from the followingdescription, reference being made to the accompanying drawings, inwhichi l f vFigure l is a perspective view of a ledger embodying myinvention.

Fig. 2 is a detailed view illustrating the relation of the master .indexto the sheets in the sub-division related thereto.

Fig. 3 is a detailed view illustrating a number of the master indexesand a series of sub-division sheets related to one of the master indexsheets in proper position in relation thereto, and another sub-divisionsheet below its proper place in order to show that the lattersub-division sheet will cover all of the sub-division sheets ofthe'frstnamed series when in its proper place.

The ledger illustrated is of the loose-leaf type comprising bindingmechanism l of known construction for binding the leaves together inbook form, and covers 2 hinged to the binding mechanism. It is Wellknown that loose-leaf binders of this construction are adjustable toreceive varying numbers of sheets, so that largely varying numbers ofmaster index sheets and sub-divisions may be bound within the samevolume. However, I do not confine myself to use of my invention in booksor binders of any specific type, since it will be readily apparent fromthe following description that the invention may be applied to books ofother forms.

The sheets in each book are divided alphabetically and a selected numberof sheets are assigned to each individual letter. The number of sheetsassigned to each letter varies in proportion to the frequency of itsoccurrence as the initial letter of surnames, as determined orascertained by experience and observation, or individual requirements inany instance. Also, in cases in which any letter is used so frequentlyas the initial letter that it is vrendered impracticable to place in oneseries all of the master indexes in visible relation at the top of thesheets as hereinafter explained,'such letter may be provided with anydesired number of series of master index sheets. p

Referring now to the particular construction illustrated in-Fig. l, theledger is open before the division sheet belonging to the se' ries ofmaster index sheets assigned to the letter A. For this letter there isprovided a division sheet 3 having at its marginal edge a lettered tab4. It will be understood that each index letter is also provided with asub-division sheet and that in cases Where the frequency of use of anyletter as an initial letter of a surname requires the provision of twoor more series of master insofdex sheets, there will be a tab for eachseries. For instance, it will be observed that there is a tab 5containing the letters BA and another tab 6 containing the letters BL.In this case I have learned from experience that there are so manysurnames beginning with the letter B and followed by another letterofthe alphabet 'prior to L, thatV a-complete series of master indexsheets is required therefor. This necessitates the provision of anotherseries of master index sheets for the initial letter B of the surname,when such letter is followed by L, or some othersubsequent letter of thealphabet. It will be observed that this arrangement is also'followed inthe book illustrated for other let` ters, as for instance, theV letters(LAI-I, M, S and WL Of course, the number of tabs will be increased ordecreased in proportion to the number of accounts to be entered.

It is preferable that the upper portion of the division sheet 3 be cutaway to vuncover all of the master index sheets under it, and this istrue also of the division sheets in the ledger. As illustrated in Fig.1, there is a series of master index sheets 7 for the initial letter A,and for the purpose of' illustration I have shown the initial letter Aupon seven master sheets. The seven master indexes illustrated in Fig. lfor purposes of explanation include'the letters Ac, Ad, Al, Am, An, Arand Ay, but obviously, the number of master sheets may be varied asrequired. These master indexes are rendered visible vby cutting awaytheupper righthand cor- !'ner of the master sheets in stepped series, it

being understood that as many sub-index sheets as desired, or asnecessity may require, are placed in front of each master sheet.v

The division sheet 3 contains, adjacent to its upper marginal edge, aseries of indexes 8 corresponding to and in alinement with all.4 of themaster indexes 'on the master sheets. For each master index 8 containedupon the division sheet there are in alinement therewith as manysub-indexes 9 as there aresub-indexes in the series of subdivisionsheets belonging to each master sheet. Thus, names beginning with Aa andAb are indexed in front of the master index Ac, and the accounts ofthese names are carried upon the sub-division sheets in front of themaster index AC.

Since the'letter C immediately precedes the letter I) in the alphabet,no sub-indexes for the master index Ad are required, but therev are anumber of sub-indexes between the master index Ad and the index Al.These 'sub-indexes, as shown, comprise sev- Jeral of the first lettersof surnames begin ning -with -Ae,'Af, Ag, Ah, Ai, Aj and Ak, it being;obvious 'that other letters in addition to the first two letters may beadded to distinguishA the different names from each tether; .as ,forinstance, the sub-index Ailw may be used to distinguish the nameAilworth from the sub-index Aitk for the name Aitken.` Since the letterM immediately follows the letter L in the alphabet no sub-indexes forthe master index Ani are necessary, and, for like reason, no sub-indexesare shown for the master index An, but there are illustrated sub-indexesfor ythe master indexes Ar and Ay.

In the embodiment illustrated in Fig. 1, indexescorresponding to theindexes 8y are duplicatedin vertical alinement, as shown at 10 near themiddle of the page, .and subindexes corresponding to the sub-indexes 9are placed in alinement therewith as shown at 1l. It will be understood,however, that be .entered a sub-inde`x consisting of a'number of theiirst letters of the" surname of the account entered on that page.4Also, the visible portion of each of the sub-index sheets in the serieshas ya visible space' in which may be entered sub-indexes as shown YinFig. 2,

so that these sub-indexes are governedby the master index to which theybelong.

It is preferable also that certain of the sub-index sheetsbe arranged sothatthey may be cut away at therright hand edge` and below the upperVcut away portions' to.A provide visible sub-index spaces below themaster indexes. This will `be understood by reference to Fig. 2 in whichthe sheet containing the account of 0. T. Anderson is cut away, as shownat 14 to disclose a series of second sub-index sheets, and the subindexQ T. has been entered upon this sheet as shown at 15. Thus, when thevsubindex sheets in a series are so numerous that the-additional cut awayspaces are required to make the sub-indexes visible, this may beeffected as lshown in connection` with the sheet containingrtheaccountvof 0. T. Anderson. This arrangement is followed only in cases in`which the sub-indexes are governed by the governing masterindex.

In other 'cases the arrangement is that illustrated inFig. 3. CThus,adjacent to the master index vAD a sub-index VADA has been entered whichwill govern a number of accounts having names beginning with the lettersADA..y However, accounts for Asuch lccpdlq 7a 1 b h, naines ask c nonaie not govei ned y t e Sub-index ADA, vs@ that the additionnl Subindexsheet 16 is required. The additional` v sheet 16, when placed in theledger, covers the subindex sheets governed byV the Subj/1301' `18 toidentify the master indexes contained on the sheet. The identifyingcharacters 18 by correspondingl with the identifying characters 17indicate to which of the master index sheets the various sub-indexescorrespond. '2

f 'F rom the foregoing it will be understood that my improved ledgerembodies series of master sheets for accounts and that each master sheetis provided with a permanently affixed visible index which serves alsoas a master index for any desired number of sub-divisions of sheetsadapted to have entered thereon the sub-indexes of accounts having adefinite relation to and governed by the master index. It will be alsounderstood that when the ledger is opened v at-any ,division sheet, allof the master in counts.

'dexes for that division are visible; and that when the ledger is openedabove any series of sub-division sheets governed by any14 master index,the master index and all of the sub-indexes of that sub-division arealso visible.

It will also be understood that another` feature of the inventionconsists in providing the sub-index sheets with visible spaces at theircut away edges adapted to have entered thereon the sub-indexes of theac- Another feature of the invention consists in the provision of thesub-indexes upon the division sheets in convenient relation to themaster indexes and adapted to be entered as sub-indexes upon thesub-index sheets governed by the respective master indexes.

The foregoing novel features of construction and arrangement may bevaried and I do not restrict myself to the specic arran ement andconstruction shown and descri ed` What I claim and desire to secure byLetters Patent, is v 1. A book, having series of master index sheets cutaway in stepped relation to form a visible space upon each sheet of theseries, a master index permanently aiiixed upon the visible space ofeach sheet, a space upon each sheet adjacent to the master index adaptedto have entered therein a sub-index governed by the master index, aseries of sub-index sheets before certain of the master index sheets andcut away in stepped relation to provide visible spaces adapted to haveentered therein sub-indexes having relation to and governed by themaster index upon which they are directly superimposed, and to rendervisible the subsequent master indexes of the series, a division sheetbefore each series of master index sheets having the master indexesthereon correspondingto all of the master indexes of the series, and aseries of sub-indexes on the division sheet adapted to be entered onsaid sub-index sheets. 2. A book, having series of sheets cut away instepped relation to form a visible space upon the respective sheets ofthe series, a master index permanently affixed upon the visible space ofeach sheet, a primary series of sub-index sheets before certain of themaster index sheets also cut away in stepped relation so that thesubsequent master indexes of that series are visible and to providevisible spaces on the respective primary sub-index sheets adapted tohave entered therein sub-indexes governed by the next adjacent masterindex, a second series of sub-index sheets cut away so that the masterindexes and the primary sub-indexes are visible, and also cut away instepped relation to provide visible spaces adapted to have enteredtherein sub-indexes governed by the next adjacent master index, a.division sheet before each series of master index sheets having themaster indexes thereon corresponding to all of the master indexes of theseries, and a series of sub-indexes on the di-vision sheet adapted to beentered onsaid sub-index sheets. y

3. A book, having series of master index sheets cut away in steppedrelation to form a visible space-upon the respective sheets of eachseries, a master index permanently aiiixed upon the visible space ofeach sheet,

identifying characters thereon to distinguish said master index sheetsfrom each other, a series of sub-index sheets for certain of the masterindex sheets cut away in steppedl relation to provide visible spacesadapted to have entered therein sub -indexes governed by the nextadjacent master index, identifying characters on the sub-index sheets todistinguish them from each other, a division sheet for each series ofmaster index sheets, identifying characters on the division sheetcorresponding to the identifying characters on the master index sheetsand on the subindex sheets, and sub-indexes upon the division sheetgoverned by certain of the master indexes of the series to which themaster indexes respectively belong.

4. A book, having a series of master index sheets cut away in steppedrelation to form a visible space upon each sheet of the series, a masterindex permanently afixed upon the visible space of each sheet, a spaceupon each sheet adapted to have entered therein a subindex governed bythe master index, a first llO series of sub-index sheets before certainof said master index sheets cut away in stepped relation to expose thesucceeding master in'- dexes and the sub-index on the first adjacentmaster index sheet and to form a visible space on each sub-index sheetadapted to have entered therein a sub-index governed bythe master indexand also by the subindex on the adjacent master index sheet, anadditional series of sub-index sheets before the first series ofsub-index sheets cut away in stepped relation to expose the succeedingmaster indexes and also to expose the subindexes on the first adjacentVKmaster index sheet andv arranged to cover all of the subindexes on thefirst series of sub-index sheets, and to form a visible space on each ofsaid second series of sub-index sheets adapted to have entered therein asub-index governed by the master index on the first' adjacent masterindex sheet.

5. A book, having series of master index sheets eut away in steppedrelation to form a visible space on each sheet of the series, a masterindex permanently affixed upon the visible space of each sheet',identifying characters on said sheets corresponding to the cut awayportions thereof respectively, a division sheet beforel each series ofmaster index sheets having the same master indexes thereon that are onthe master index sheets to which said division sheets belong,identifying characters onthe division sheet corre sponding to theidentifying characters on the 'master index sheets and identifying themaster indexes on the division sheet that correspond to the master'indexes on the master index sheets respectively, and a series ofsub-indexes on the division sheet for the accounts adapted to he enteredon said inaster index sheets.

6. A book, having series of master index sheets cut away in steppedrelation to form a. visible space upon each sheet of the series, amaster index permanently affixed upon the visible space of each sheet, adivision sheet before each series of master index sheets having the samemaster indexes thereon that are on the master index sheets to which thedivision sheet belongs, a series of sub-indexes on. the division sheetfor the accounts governed by the master indexes respectively, andaccount sheets before certain ofv the master index sheets adapted tohave entered thereon the accounts of the sub-indexes governedby themaster indexes respectively.

7. A book having series of master index sheets out away in steppedrelation to form a visible space on each sheet of the series, an

identifying character uponeach of the master index sheets distinguishingthe sheets from each other, a master index permanently affixed upon thevisible'space of each sheet, a division sheet before each series ofmaster index sheets, and a series of'sub-index'es on the division sheetfor-the accounts adapted to be entered on said master index sheets.

8. A book having seriesof masterv index sheets cut away in steppedlrelation tojform a visible space on each sheet of the series, masterv'index' sheets distinguishing 'the 'sheets from each other, a masterindex vpe,rin'anently affixed upon thervisible space of'each sheet, a'division sheet before each series of master index sheets, a series ofsub-indexes on'the division sheet for the accountsv adapted to beentered on said master index sheets',- and identifying characters on thedivision 'sheets indicating to i which ofthe master index sheets thevarious sub-indexes on the division sheets correspond.

9. A book having series of master index sheets, an identifying characterupon each of the master index sheets distinguishing the sheets fromleach other, a master 'index permanently affixed upon each of said sheetsadjacent to one of the marginal edges thereof, a division sheet beforeeach series of master index sheets, and a series of sub-indexes on thedivision sheets for the matter'adapt'- ed to be entered on said masterindex sheets,

said sub-indexes beingl governed` by the master indexes on' the masterindex sheets.

10. A book having series of master index sheets, lan identifyingcharacter upon V'each of the master index sheets distinguishing thesheets from each other, aV master index permanently affixed upon each ofsaid sheets adjacent to one of the marginal ,edges there-y of, adivision sheet before each series of master index sheets, a series ofsub-indexes on the division sheets for the inatteradapted to be enteredin said master index sheets, said sub-indexes being governed by lthemaster indexes on the master index sheets, and identifying characters onthe division sheets indicating to which of the master indexsheets thevarious sub-indexes on the division sheets correspond. i

In witness whereof, I have signed this specification. j n 4 SIMEDNKIRTLEY.

Copies of this patent may befobtained for five cents each, byAaddressing the Commissioner of Patents,

' Washington, II).v G.

